Effective January 1, 2017, there is hereby levied and shall be paid and collected an excise tax of four percent (4%) on the lodging price paid for leasing, rental or providing of any lodging services located in the Town. This tax shall be in addition to the sales and use tax as established pursuant to Article VI of this Chapter. It shall be a violation of this Code for any lodging customer of a hotel room, motel room, or other accommodation located in the Town to fail to pay, or for any lodging provider of such accommodation to fail to collect, a tax levied pursuant to this Section. (Ord. 1232 §1, 2016)